Financial Reporting, 3rd Edition

Janice Loftus (University of Sydney), Ken Leo (Consultant), Sorin Daniliuc , Noel Boys

$158.95

Paperback

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English

John Wiley & Sons Australia Ltd
06 December 2019

Finance & accounting

The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units.

A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts.

The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.

By: Janice Loftus (University of Sydney), Ken Leo (Consultant), Sorin Daniliuc, Noel Boys, Belinda Luke
Imprint: John Wiley & Sons Australia Ltd
Country of Publication: Australia
Edition: 3rd Revised edition
Dimensions: Height: 279mm, Width: 216mm, Spine: 41mm
Weight: 2.722kg
ISBN: 9780730369462
ISBN 10: 0730369463
Pages: 1360
Publication Date: 06 December 2019
Audience: College/higher education , Primary
Replaced By: 9780730396413
Format: Paperback
Publisher's Status: Active

1. Accounting regulation and the Conceptual Framework 1 2. Application of accounting theory 42 3. Fair value measurement 67 4. Inventories 98 5. Property, plant and equipment 140 6. Intangible assets 182 7. Impairment of assets 211 8. Provisions, contingent liabilities and contingent assets 252 9. Employee benefits 289 10. Leases 329 11. Financial instruments 371 12. Income taxes 421 13. Share capital and reserves 473 14. Share-based payment 524 15. Revenue 558 16. Presentation of financial statements 587 17. Statement of cash flows 634 18. Accounting policies and other disclosures 676 19. Earnings per share 705 20. Operating segments 727 21. Related party disclosures 754 22. Sustainability and corporate social responsibility reporting 769 23. Foreign currency transactions and forward exchange contracts 791 24. Translation of foreign currency financial statements 837 25. Business combinations 875 26. Consolidation: controlled entities 909 27. Consolidation: wholly owned entities 930 28. Consolidation: intragroup transactions 991 29. Consolidation: non-controlling interest 1037 30. Consolidation: other issues 1097 31. Associates and joint ventures 1154 32. Joint arrangements 1195 33. Insolvency and liquidation 1231 34. Accounting for mineral resources 1281 35. Agriculture 1299 Appendix 1323 Index 1325

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Financial Reporting, 3rd Edition

Janice Loftus (University of Sydney), Ken Leo (Consultant), Sorin Daniliuc , Noel Boys

$158.95

Paperback

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